Supreme Court of India Judgements

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Hostile witnesses — Effect — When a large number of witnesses, including eyewitnesses, turn hostile, prosecution case often collapses for want of evidence — While reasons for hostility can be varied (coercion, fear, monetary consideration, etc.), it cannot automatically lead to conviction based on prior S. 161 statements or IO’s testimony about such statements, as these are not substantive evidence — Court’s consternation at collapse of a serious case due to witness hostility cannot be a reason to convict on insufficient or inadmissible evidence, amounting to a moral conviction anathema to criminal jurisprudence. Sales Tax — Kerala General Sales Tax Act, 1963 (Kerala Act) — Section 5A — Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act) — Section 7A — Purchase Tax — Liability of assessee purchasing goods from dealers exempt from sales tax — Where goods are purchased from dealers who are exempt from payment of sales tax by virtue of notifications or exemptions under the Kerala Act or Tamil Nadu Act, such a purchase is considered a purchase of “goods, the sale or purchase of which is liable to tax” within the meaning of Section 5A of the Kerala Act or Section 7A of the Tamil Nadu Act Prevention of Corruption Act, 1988 — Sections 7, 13(1)(d) r/w S. 13(2) a— Illegal gratification — Demand and Acceptance — Proof beyond reasonable doubt — Where prosecution case regarding demand and acceptance of bribe by public servant (Revenue Inspector) suffered from material contradictions and inconsistencies in evidence of complainant (PW1) and other prosecution witnesses (PW7) Minor discrepancies may not be fatal, but serious contradictions going to root of matter, rendering evidence untrustworthy, are grounds for acquittal. Under Rule 17, CCS (Pension) Rules, 1972, prior contractual service counts towards pension upon subsequent regularisation, subject to the employee opting to refund/forgo specified monetary benefits. Service of an IBC Section 8 demand notice upon Key Managerial Personnel at the Corporate Debtor’s registered office constitutes valid service on the company, emphasizing substance over technical form.
Acquittal

Hostile witnesses — Effect — When a large number of witnesses, including eyewitnesses, turn hostile, prosecution case often collapses for want of evidence — While reasons for hostility can be varied (coercion, fear, monetary consideration, etc.), it cannot automatically lead to conviction based on prior S. 161 statements or IO’s testimony about such statements, as these are not substantive evidence — Court’s consternation at collapse of a serious case due to witness hostility cannot be a reason to convict on insufficient or inadmissible evidence, amounting to a moral conviction anathema to criminal jurisprudence.

May 13, 2025 sclaw
State Laws

Sales Tax — Kerala General Sales Tax Act, 1963 (Kerala Act) — Section 5A — Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act) — Section 7A — Purchase Tax — Liability of assessee purchasing goods from dealers exempt from sales tax — Where goods are purchased from dealers who are exempt from payment of sales tax by virtue of notifications or exemptions under the Kerala Act or Tamil Nadu Act, such a purchase is considered a purchase of “goods, the sale or purchase of which is liable to tax” within the meaning of Section 5A of the Kerala Act or Section 7A of the Tamil Nadu Act

May 13, 2025 sclaw
Hostile witnesses — Effect — When a large number of witnesses, including eyewitnesses, turn hostile, prosecution case often collapses for want of evidence — While reasons for hostility can be varied (coercion, fear, monetary consideration, etc.), it cannot automatically lead to conviction based on prior S. 161 statements or IO’s testimony about such statements, as these are not substantive evidence — Court’s consternation at collapse of a serious case due to witness hostility cannot be a reason to convict on insufficient or inadmissible evidence, amounting to a moral conviction anathema to criminal jurisprudence.
Acquittal
Hostile witnesses — Effect — When a large number of witnesses, including eyewitnesses, turn hostile, prosecution case often collapses for want of evidence — While reasons for hostility can be varied (coercion, fear, monetary consideration, etc.), it cannot automatically lead to conviction based on prior S. 161 statements or IO’s testimony about such statements, as these are not substantive evidence — Court’s consternation at collapse of a serious case due to witness hostility cannot be a reason to convict on insufficient or inadmissible evidence, amounting to a moral conviction anathema to criminal jurisprudence.
Sales Tax — Kerala General Sales Tax Act, 1963 (Kerala Act) — Section 5A — Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act) — Section 7A — Purchase Tax — Liability of assessee purchasing goods from dealers exempt from sales tax — Where goods are purchased from dealers who are exempt from payment of sales tax by virtue of notifications or exemptions under the Kerala Act or Tamil Nadu Act, such a purchase is considered a purchase of “goods, the sale or purchase of which is liable to tax” within the meaning of Section 5A of the Kerala Act or Section 7A of the Tamil Nadu Act
State Laws
Sales Tax — Kerala General Sales Tax Act, 1963 (Kerala Act) — Section 5A — Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act) — Section 7A — Purchase Tax — Liability of assessee purchasing goods from dealers exempt from sales tax — Where goods are purchased from dealers who are exempt from payment of sales tax by virtue of notifications or exemptions under the Kerala Act or Tamil Nadu Act, such a purchase is considered a purchase of “goods, the sale or purchase of which is liable to tax” within the meaning of Section 5A of the Kerala Act or Section 7A of the Tamil Nadu Act
Prevention of Corruption Act, 1988 — Sections 7, 13(1)(d) r/w S. 13(2) a— Illegal gratification — Demand and Acceptance — Proof beyond reasonable doubt — Where prosecution case regarding demand and acceptance of bribe by public servant (Revenue Inspector) suffered from material contradictions and inconsistencies in evidence of complainant (PW1) and other prosecution witnesses (PW7) Minor discrepancies may not be fatal, but serious contradictions going to root of matter, rendering evidence untrustworthy, are grounds for acquittal.
Acquittal Corruption
Prevention of Corruption Act, 1988 — Sections 7, 13(1)(d) r/w S. 13(2) a— Illegal gratification — Demand and Acceptance — Proof beyond reasonable doubt — Where prosecution case regarding demand and acceptance of bribe by public servant (Revenue Inspector) suffered from material contradictions and inconsistencies in evidence of complainant (PW1) and other prosecution witnesses (PW7) Minor discrepancies may not be fatal, but serious contradictions going to root of matter, rendering evidence untrustworthy, are grounds for acquittal.
Under Rule 17, CCS (Pension) Rules, 1972, prior contractual service counts towards pension upon subsequent regularisation, subject to the employee opting to refund/forgo specified monetary benefits.
Service
Under Rule 17, CCS (Pension) Rules, 1972, prior contractual service counts towards pension upon subsequent regularisation, subject to the employee opting to refund/forgo specified monetary benefits.
Arbitration

Arbitration Agreement—Agreement providing for a forum only intended to ascertain some matter for the purpose of preventing differences from arising and not for settling them after they have arisen—Such a forum cannot be held to be providing of arbitration Arbitration Agreement—If the jurisdiction of Designated Officer/ Appellant authority cannot be invoked by both the parties to dispute then such a forum cannot be held to be providing of arbitration

Feb 5, 2019 sclaw

2018(4) Law Herald (SC) 3143 : 2018 LawHerald.Org 1854 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice S.A. Bobde Hon’ble Mr. Justice L. Nageswara Rao Civil Appeal No.11249…

Bail Granted Cr P C

Though under Section 319(4)(b)Cr.P.C. the accused subsequently impleaded is to be treated as if he had been an accused when the Court initially took cognizance of the offence, the degree of satisfaction that will be required for summoning a person under Section 319Cr.P.C. would be the same as for  framing a charge.

Feb 3, 2019 sclaw

Supreme Court of India Hardeep Singh vs State Of Punjab & Ors on 10 January, 1947 Author: . B Chauhan Bench: P Sathasivam, B.S. Chauhan, Ranjana Prakash Desai, Ranjan Gogoi,…

I P C

Reduction in Sentence- -Accused set fire to the house of complainant who received burn injuries in the incident—Cattle of complainant died due to burn injuries—Keeping in view that incident is of the year 2000 and complainant has paid Rs. 9 lakhs as compensation to complainant sentence of 7 years reduced to 5 years.                       

Feb 3, 2019 sclaw

2018(4) Law Herald (SC) 3150 : 2018 LawHerald.Org 1919 IN THE SUPREME COURT OF INDIA Before Hon’ble Mrs. Justice R. Banumathi Hon’ble Mrs. Justice Indira Banerjee Crimmal Appeal No(s). 914…

You missed

Acquittal

Hostile witnesses — Effect — When a large number of witnesses, including eyewitnesses, turn hostile, prosecution case often collapses for want of evidence — While reasons for hostility can be varied (coercion, fear, monetary consideration, etc.), it cannot automatically lead to conviction based on prior S. 161 statements or IO’s testimony about such statements, as these are not substantive evidence — Court’s consternation at collapse of a serious case due to witness hostility cannot be a reason to convict on insufficient or inadmissible evidence, amounting to a moral conviction anathema to criminal jurisprudence.

May 13, 2025 sclaw
State Laws

Sales Tax — Kerala General Sales Tax Act, 1963 (Kerala Act) — Section 5A — Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act) — Section 7A — Purchase Tax — Liability of assessee purchasing goods from dealers exempt from sales tax — Where goods are purchased from dealers who are exempt from payment of sales tax by virtue of notifications or exemptions under the Kerala Act or Tamil Nadu Act, such a purchase is considered a purchase of “goods, the sale or purchase of which is liable to tax” within the meaning of Section 5A of the Kerala Act or Section 7A of the Tamil Nadu Act

May 13, 2025 sclaw
Acquittal Corruption

Prevention of Corruption Act, 1988 — Sections 7, 13(1)(d) r/w S. 13(2) a— Illegal gratification — Demand and Acceptance — Proof beyond reasonable doubt — Where prosecution case regarding demand and acceptance of bribe by public servant (Revenue Inspector) suffered from material contradictions and inconsistencies in evidence of complainant (PW1) and other prosecution witnesses (PW7) Minor discrepancies may not be fatal, but serious contradictions going to root of matter, rendering evidence untrustworthy, are grounds for acquittal.

May 13, 2025 sclaw
Service

Under Rule 17, CCS (Pension) Rules, 1972, prior contractual service counts towards pension upon subsequent regularisation, subject to the employee opting to refund/forgo specified monetary benefits.

May 6, 2025 sclaw